Notes to SEFA
Accounting Policies: Note 1- Basis of Presentation This schedule of expenditures of federal awards includes the federal grant activity of Mental Health Services for Homeless Persons, Inc. And is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, "Audits of States, Local Governments, and Non-Profit Organizations." The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: Frontline Service has elected to use the ten percent de minimis cost rate allowed under Uniform Guidance for some of the programs.